XML 79 R30.htm IDEA: XBRL DOCUMENT
v2.4.0.8

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2013
Accounting Policies [Abstract] |
Asset Retirement Obligations | The following table presents a reconciliation of the beginning and ending balances of asset retirement obligations at September 30 as reported in the Consolidated Balance Sheets:
(Thousands) | 2013 |  | 2012
Asset retirement obligations, beginning of year | $ | 40,368 |  |  | $ | 27,495 |
Liabilities incurred during the period | 801 |  |  | 851 |
Liabilities settled during the period | (1,089 | ) |  | (601 | )
Accretion | 2,322 |  |  | 1,637 |
Revisions in estimated cash flows | — |  |  | 10,986 |
Addition of MGE asset retirement obligation | 32,152 |  |  | — |
Asset retirement obligations, end of year | $ | 74,554 |  |  | $ | 40,368 |
Regulatory Assets and Liabilities | The following regulatory assets and regulatory liabilities were reflected in the Consolidated Balance Sheets as of September 30:
(Thousands) | 2013 |  | 2012
Regulatory Assets: |  |  |
Future income taxes due from customers | $ | 112,912 |  |  | $ | 118,997 |
Pension and postretirement benefit costs | 381,395 |  |  | 304,446 |
Unamortized purchased gas adjustments | 17,533 |  |  | 40,674 |
Purchased gas costs | 18,249 |  |  | 18,386 |
Compensated absences | 8,004 |  |  | 7,836 |
Other | 25,387 |  |  | 6,382 |
Total Regulatory Assets | $ | 563,480 |  |  | $ | 496,721 |
Regulatory Liabilities: |  |  |
Unamortized investment tax credits | $ | 2,900 |  |  | $ | 3,113 |
Accrued cost of removal | 59,066 |  |  | 55,103 |
Other | 23,494 |  |  | 1,216 |
Total Regulatory Liabilities | $ | 85,460 |  |  | $ | 59,432 |
Off-System Sales |
Laclede Gas |  |
Pre-tax Income | Customer Share | Company Share
First $2 million | 100% | —%
Next $2 million | 80% | 20%
Next $2 million | 75% | 25%
Amounts exceeding $6 million | 70% | 30%
MGE |  |
Pre-tax Income | Customer Share | Company Share
First $1.2 million | 85% | 15%
Next $1.2 million | 80% | 20%
Next $1.2 million | 75% | 25%
Amounts exceeding $3.6 million | 70% | 30%

X
- Definition Tabular disclosure of off-system sales components of pre-tax income and percentage of company and customer share. + References No definition available. + Details
Name: | lg_OffSystemSalesTableTextBlock
Namespace Prefix: | lg_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of regulatory assets and regulatory liabilities. Detailed information about assets and liabilities that result from actions of a regulator. + References No definition available. + Details
Name: | lg_RegulatoryAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | lg_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the carrying amount of a liability for asset retirement obligations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 410 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6392692&loc=d3e7535-110849 + Details
Name: | us-gaap_ScheduleOfAssetRetirementObligationsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration